Journal of Applied Business, Taxation and Economics Research最新文献

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Strategy for Implementing Digital Marketing (Case Study of a Coconut Fruit Expedition Business in Makassar City) 实施数字营销的战略(望加锡椰子果探险业务案例研究)
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.304
Agus Syam, Raflianto R, Andhika Isma
{"title":"Strategy for Implementing Digital Marketing (Case Study of a Coconut Fruit Expedition Business in Makassar City)","authors":"Agus Syam, Raflianto R, Andhika Isma","doi":"10.54408/jabter.v3i4.304","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.304","url":null,"abstract":"This research aims to determine effective strategies for implementing digital marketing in running a coconut fruit expedition business in Makassar City. The research method used is descriptive qualitative research using data collection methods through observation, interviews and documentation of research objects which are then developed using Research and Development. The research results show that the implementation carried out by researchers for the Coconut Fruit Expedition in Makassar City with Research and Development implementing Digital Marketing such as WEBsite, Instagram, Facebook is important to implement because after planning and implementation using Research and Development it can be stated that digital marketing is very helpful for the expedition and consumers because it can make it easier to get information, communicate and transact online so that in this case it can prevent problems that exist in the 4.0 era and can meet consumer needs.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140688698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable 以伊斯兰价值观为干预变量,创业教育和创业自我效能对 Pondok Pesantren Mambaul Ulum Banyuwangi 学生创业意向的影响
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.277
Bakhrudin Bakhrudin, Agus Hermawan, Makaryanawati Makaryanawati
{"title":"The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable","authors":"Bakhrudin Bakhrudin, Agus Hermawan, Makaryanawati Makaryanawati","doi":"10.54408/jabter.v3i4.277","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.277","url":null,"abstract":"Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Business Incubators on Interest in Entrepreneurship with Entrepreneurial Attitudes as an Intervening Variable 以创业态度为干预变量,企业孵化器对创业兴趣的影响
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.272
Agus Salim, Ery Tri Djatmika Rudijanto Wahju Wardhana, Nurika Restuningdiah
{"title":"The Influence of Business Incubators on Interest in Entrepreneurship with Entrepreneurial Attitudes as an Intervening Variable","authors":"Agus Salim, Ery Tri Djatmika Rudijanto Wahju Wardhana, Nurika Restuningdiah","doi":"10.54408/jabter.v3i4.272","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.272","url":null,"abstract":"This study delves into the profound impact of business incubators, specifically focusing on the `Ships' Business Incubator in East Java, on fostering entrepreneurial interest and shaping entrepreneurial attitudes among its members. Identified challenges include a low inclination towards entrepreneurship among incubator members, attributed to factors such as fear of failure and a lack of entrepreneurial knowledge. The primary objective of the research is to design targeted educational and coaching strategies within business incubators to enhance interest in entrepreneurship by cultivating entrepreneurial attitudes. The research contributes to the existing literature by filling gaps in understanding the comprehensive impact of business incubators, especially within local contexts such as East Java. Using quantitative methods, the study encompasses a population of 580 members from the East Java 'Ships' Business Incubator, with a sample size of 220 individuals selected through proportionate stratified random sampling. The study concludes that the 'Ships' Business Incubator not only serves as a launchpad for businesses but also effectively fosters and sustains the entrepreneurial interests and attitudes of its members","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140686493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Leadership Transformation: Adaptation of a Labor Service Provider Company in the Development of Green Human Resource Management (Study at PT Karya Usaha Baru Sidoarjo-East Java) 领导力转型:劳动服务供应商公司在发展绿色人力资源管理中的适应性(在 PT Karya Usaha Baru Sidoarjo-East Java 的研究)
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.282
Basuni Basuni, Beny Haryawan
{"title":"Leadership Transformation: Adaptation of a Labor Service Provider Company in the Development of Green Human Resource Management (Study at PT Karya Usaha Baru Sidoarjo-East Java)","authors":"Basuni Basuni, Beny Haryawan","doi":"10.54408/jabter.v3i4.282","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.282","url":null,"abstract":"The purpose of this research is to understand the dynamics of leadership transformation in the development of Green HR at PT Karya Usaha Baru, as well as the strategies used to face and manage these changes. The informants in this research are the General Manager, HRD, Operational Staff, Field Coordinators and workers. The research method used a qualitative case study approach, data collection was carried out by in-depth interviews and observations. This research data analysis uses interactive data analysis. The results showed that the leadership plays an important role in the transformation process of GHRM implementation, especially related to strategy formulation. It was also found that the implementation of GHRM Pt Karya Usaha Baru has not been maximized. However, the company has implemented green employee behavior in aspects of recruitment and selection, employee training and development, compensation and benefits, organizational culture, and performance management. Some of the benefits obtained in the implementation of Green HRM are a healthier work environment, building better relationships with partners and getting a positive response by the general public as well as increasing the performance and productivity of the company.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140686860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Role of Special Economic Zones Policy in Increasing Azerbaijan’s Economic Development 经济特区政策在促进阿塞拜疆经济发展中的作用
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.301
Yusif Najafzada
{"title":"Role of Special Economic Zones Policy in Increasing Azerbaijan’s Economic Development","authors":"Yusif Najafzada","doi":"10.54408/jabter.v3i4.301","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.301","url":null,"abstract":"Special Economic Zones (SEZs) have become a significant feature of global economies, providing incentives for investment, and specifically examines the case of SEZs in Azerbaijan, focusing on government involvement in their development fostering mass production, boosting exports, and addressing unemployment. This article delves into the landscape of SEZs globally. Utilizing data collection and literature review methods, the research evaluates the performance and characteristics of Azerbaijani SEZs.The findings reveal that while Azerbaijani SEZs have shown growth, they have not fully realized their potential. Factors such as legislative reforms, government participation, and the nature of incentives offered have influenced their success. SEZs with foreign investment and strategic planning, such as the Sumgait Chemical-Industrial Park and Hajiqabul Industrial Estate, have fared better than others. However, some SEZs have struggled due to domestic market dynamics and short-term business strategies.  To enhance the role of SEZs in the economy, the article proposes several strategies for the Azerbaijani government. Firstly, a shift in the SEZ strategy from mere stimulus areas to revenue-generating enterprises is recommended to ensure a steady income stream for the government and foster competitiveness. Secondly, exploring joint ventures in SEZ development, either through public-private or public-public partnerships, could attract diverse investment sources and alleviate financial burdens on the government. Lastly, restructuring SEZ legislation to offer long-term incentives and cater to the needs of larger corporations is advised, making SEZs more attractive for sustained investment and contributing to sector-specific development goals.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable 以创业态度为干预变量,创业教育和人口环境对创业兴趣的影响
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.276
Ahmad Zainudin, Nasikh Nasikh, Agus Sumanto
{"title":"Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable","authors":"Ahmad Zainudin, Nasikh Nasikh, Agus Sumanto","doi":"10.54408/jabter.v3i4.276","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.276","url":null,"abstract":"It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of Entrepreneurial Education on Entrepreneurial Intention with Entrepreneurial Mindset as a Moderating Variable on Vocational Students 以创业心态为调节变量的创业教育对职业学生创业意向的决定因素
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.274
Juwairia Juwairia, L. Wardana, S. Maharani
{"title":"Determinants of Entrepreneurial Education on Entrepreneurial Intention with Entrepreneurial Mindset as a Moderating Variable on Vocational Students","authors":"Juwairia Juwairia, L. Wardana, S. Maharani","doi":"10.54408/jabter.v3i4.274","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.274","url":null,"abstract":"With unemployment still high, there have been efforts to develop official and unofficial education to improve the skills of productive human resources. One of the ways used is through Entrepreneurship Education, with the hope that students have the skills to become entrepreneurs and can create jobs for themselves. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses Google Forms for data collection on State Vocational School students in Ogan Ilir. Respondents in this study were 360 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention. However, the Entrepreneurship Education variable can explain the Entrepreneurial Mindset. Furthermore, Entrepreneurship Education will provide more influence on Entrepreneurial Intention, if strengthened by Entrepreneurial Mindset as a mediator variable.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO) 企业社会责任(CSR)计划发展评估 PT PERTAMINA (PERSERO)
Journal of Applied Business, Taxation and Economics Research Pub Date : 2024-04-18 DOI: 10.54408/jabter.v3i4.285
Faradiba Nurjannah Faatin, Kurnia Ekasari, H. Wahyuni
{"title":"Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO)","authors":"Faradiba Nurjannah Faatin, Kurnia Ekasari, H. Wahyuni","doi":"10.54408/jabter.v3i4.285","DOIUrl":"https://doi.org/10.54408/jabter.v3i4.285","url":null,"abstract":"This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure.  Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140687207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors Influencing Dividend Policy of Manufacturing Companies Listed on The Indonesia Stock Exchange 影响印尼证券交易所制造业上市公司股利政策的因素
Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.245
Renty Kristiani
{"title":"Factors Influencing Dividend Policy of Manufacturing Companies Listed on The Indonesia Stock Exchange","authors":"Renty Kristiani","doi":"10.54408/jabter.v3i2.245","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.245","url":null,"abstract":"The purpose of this study is to determine the factors that influence dividend policy in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research with a research design in the form of hypotesis testing (hypothesis test). The analytical method in this study uses panel data regression analysis. Data were obtained from the financial reports of manufacturing companies that have been published and listed on the Indonesian Stock Exchange (IDX) for five consecutive years, from 2016 to 2020. The sample in this study was taken using a purposive sampling technique, namely 31 manufacturing companies. has been published and listed on the Indonesian Stock Exchange (IDX). The collected data was then tested using the Eviews 10.0 software. the research results show that there is no influence between financial leverage, managerial ownership, return on assets, firm size and investment opportunity on dividend policy. The advice that researchers can give for further research is that it is better to choose a company that distributes dividends successively so that differences and research updates can be generated","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138607205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective 伊斯兰视角下《会计职业道德准则》与宗教信仰的比较分析
Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-12-02 DOI: 10.54408/jabter.v3i2.221
Syefira Ramadhani, Kurnia Ekasari, Kartika Dewi Sri Susilowati
{"title":"Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective","authors":"Syefira Ramadhani, Kurnia Ekasari, Kartika Dewi Sri Susilowati","doi":"10.54408/jabter.v3i2.221","DOIUrl":"https://doi.org/10.54408/jabter.v3i2.221","url":null,"abstract":"This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professional ethics acceptable to all groups, Muslims and non-Muslims. So, the professional ethics of Sharia accountants and conventional accountant ethics must be carried out by taking into account aspects of religiosity to prevent cases of violations of accounting ethics to provide benefits for all parties","PeriodicalId":487256,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138607458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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